legal subject

The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures: the independent legal subject which is different from tax authority and taxpayer.

文章首先阐述了扣缴义务人的定义、扣缴义务制度的积极意义和消极意义、界定了扣缴义务人在税收征管程序中的法律地位：不同于征税机关代理人和纳税人代理人的独立法律主体。

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It is a ready civil legal subject. It has limit juridical person qualification.

它是准民商事法律主体, 具有有限的法律人格.

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The second is to continue to strengthen the awareness of the legal subject of student consumers of higher education services, and to promote the establishment of the true higher education service consumer legal relationship.

二是继续强化高等教育服务学生消费者的法律主体意识，促进真正的高等教育服务消费法律关系的建立。

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BOT investment is different from general foreign investment, with its legal subject being particular, its content being complex and its object being specific.

BOT投资方式与其它投资方式不同，具有主体的特殊性、内容的复杂性以及客体的特定性等法律特征。

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